Legal Opinion

Mayor of Baltimore v. Boitnott

Court of Appeals of Maryland

Decided September 23, 1999No. 17, Sept. Term, 1999PublishedCited by 5 opinions

1Opinion of the Court

BELL, Chief Judge.

The issue this ease presents for the Court’s resolution is the meaning of the term “owned” for purposes of Maryland Code (1985, 1994 Repl.Vol., 1998 Cum Supp. ) § 6-102(e) and § 7-501 of the Tax-Property Article. 1 More specifically, we must ascertain whether record or legal title is sufficient to satisfy the ownership requirement of § 6-102. The Circuit Court for Baltimore City held that to satisfy the ownership requirement of § 6-102(e), the developers of the planned hotel and parking garage to be located in the Inner Harbor East area of Baltimore City would have to convey…

2Cases cited13 opinions

  1. United States v. County of AlleghenySupreme Court of the United States · 1944
  2. Government Employees Insurance v. Insurance CommissionerCourt of Appeals of Maryland · 1993
  3. DeBusk v. Johns Hopkins HospitalCourt of Appeals of Maryland · 1996
  4. Meade Heights, Inc. v. State Tax CommissionCourt of Appeals of Maryland · 1996
  5. Hill v. WilliamsCourt of Appeals of Maryland · 1906

8 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Mayor & City of Baltimore v. CSX Transp., Inc.District Court, D. Maryland · 2005
  2. Supervisor of Assessments v. Greater Baltimore Medical Center, Inc.Court of Special Appeals of Maryland · 2011
  3. Townsend Baltimore Garage, LLC v. Supervisor of AssessmentsCourt of Special Appeals of Maryland · 2013
  4. (2008), Maryland Attorney General Reports2008
  5. 901, LLC v. Sup'v. of AssessmentsCourt of Special Appeals of Maryland · 2024

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